12.1 进口增值税：货物一进欧盟就产生的税
进口增值税（import VAT）是欧盟增值税体系里唯一一种在货物进入欧盟时就产生的税。它不是对“进口商”这个身份征税，而是对货物进入欧盟关税地域这一事实征税。
规则链有四步：
- 供应地：进口货物的供应地是货物进入欧盟时所在成员国（第 41 条；现行合并版指令第 60 条）。
- 属地与时点：增值税在货物进入海关地域时产生；若货物进入欧盟后立即置于暂停性海关程序（保税仓、外向加工、临时进口），则推迟到货物离开该程序、进入自由流通时产生（第 74–75 条；现行第 70–71 条）。
- 纳税义务人：海关债务（关税 + 进口增值税）由申报人或进口商承担（UCC 第 18 条、第 30 条），增值税由海关代收。
- 可抵扣：进口增值税是“进口环节的税”，属于第 167 条第 1 款、第 168 条第 1 款 (e) 项的抵扣项目；凭证要求见第 178 条第 1 款 (e) 项——必须持有载明其为收货人或进口人的进口单证，并载明应纳税额或足以计算该税额。
| 事项 | 本课程编号 | 现行合并版指令（EUR-Lex 02006L0112-20240101） |
|---|---|---|
| 进口供应地 | 第 41 条 | 第 60 条（暂停程序：第 61 条） |
| 纳税义务发生 | 第 74–75 条 | 第 70–71 条 |
| 计税基础 | 第 76–77 条 | 第 85–87 条 |
| 抵扣与凭证 | 第 167 条第 1 款 (e) 项 | 第 168 条第 1 款 (e) 项、第 178 条第 1 款 (e) 项 |
考试提醒：判断“在哪一国缴进口增值税”时，先看货物进入欧盟那一刻的物理位置，不是发货国，也不是最终零售国；只有货物在进入欧盟之前已经置于暂停程序，才改按“离开该程序的成员国”判定。
12.1 Import VAT: the tax that starts at the EU border
Import VAT is the only tax in the EU VAT system that arises when goods enter the EU. It
is not levied on the status of importer; it is levied on the **fact of entry into the EU
customs territory**.
The chain has four steps:
- Place of supply: imported goods are supplied in the Member State where the goods are
located at the time of importation (Article 41; Article 60 of the current consolidated
directive).
- Territoriality and time: VAT becomes chargeable when the goods enter the customs
territory. If the goods are immediately placed under a suspensive customs procedure
(customs warehouse, inward processing, temporary importation), the chargeable event is
postponed until the goods leave that procedure and enter free circulation (Articles 74-75;
current Articles 70-71).
- Liability: the customs debt (duty plus import VAT) is borne by the declarant or
the importer (UCC Articles 18 and 30); the customs authority collects the VAT.
- Deduction: import VAT is “tax on importation” within Articles 167(1) and 168(1)(e).
Article 178(1)(e) requires an import document naming the person as consignee or importer
and stating the VAT due, or an amount from which it can be computed.
| Item | Course numbering | Current consolidated directive (EUR-Lex 02006L0112-20240101) |
|---|---|---|
| Place of supply of imports | Article 41 | Article 60 (suspensive procedure: Article 61) |
| Chargeable event | Articles 74-75 | Articles 70-71 |
| Taxable amount | Articles 76-77 | Articles 85-87 |
| Deduction and evidence | Article 167(1)(e) | Article 168(1)(e) and Article 178(1)(e) |
Exam warning: to find the Member State that takes the import VAT, look at where the goods
physically are when they cross into the EU - not at the country of dispatch and not at the
country of retail. Only goods that were already under a suspensive procedure before entry
are taxed where they leave that procedure.
12.2 计税基础：完税价格 + 关税 + 其他进口税费
进口增值税的税基有三块，缺一不可（第 76–77 条；现行第 85–87 条）：
- 关税完税价格（customs value）：按海关同盟法典（UCC）第 64–70 条确定，第一方法是成交价格（第 65 条的六项条件必须全部满足），备选方法依次为相同货物价格、倒算价格、计算价格与最终兜底方法。成交价格之外的加成必须计入：买方提供的协助（包装、模具、工具）、特许权使用费、 resale proceeds、以及运至欧盟边境的运输与保险费。
- 关税（duty）：按 TARIC 10 位税号适用的最惠国税率或优惠税率计算；关税必须计入增值税税基。
- 进口时应付的其他税费：其他关税性质的收费、消费税附加等，一并进入税基。
此外，现行第 86 条第 1 款 (b) 项把杂项费用（佣金、包装、从进口国边境到境内第一目的地的运输与保险费，以及在纳税义务发生时已知的目的地的后续运输费）也计入税基；第 87 条排除早付折扣与进口时取得的折扣。这是德国第 11 条第 1 款、第 3 款 UStG 把“边境到境内第一目的地运费”计入税基的欧盟依据。
一个最小例子：发票价 10 000 欧元，运至欧盟边境的运费 500 欧元，关税税率 6%，无其他税费，比利时税率 21%。
- 完税价格 = 10 000 + 500 = 10 500 欧元
- 关税 = 10 500 × 6% = 630 欧元
- 增值税税基 = 10 500 + 630 = 11 130 欧元
- 进口增值税 = 11 130 × 21% = 2 337.30 欧元
考试提醒：税基里最容易漏的是关税与到边境的运费，最容易多算的是入境后的内陆运费（除德国等明确把境内运输计入的国家外）。
12.2 The taxable amount: customs value + duty + other import charges
The import VAT base has three components (Articles 76-77; current Articles 85-87):
- Customs value, determined under Union Customs Code (UCC) Articles 64-70. The primary
method is the transaction value (all six conditions of Article 65 must be met); the
fall-back methods are identical goods, deductive value, computed value and the final
method. Additions to the price also count: buyer-supplied assists, royalties, proceeds
from resale, packing, and transport and insurance to the EU border.
- Customs duty, at the MFN or preferential rate of the 10-digit TARIC code. **Duty is
part of the VAT base.**
- All other taxes and charges due at import, which are added to the same base.
Current Article 86(1)(b) also adds incidental expenses - commission, packing, transport
and insurance incurred up to the **first place of destination inside the Member State of
importation** (and onward transport to a further known destination) - while Article 87
excludes early-payment discounts and rebates obtained at importation. This is the EU basis
for Germany adding inland transport to the base under Section 11(1) and (3) UStG.
A minimal example: invoice EUR 10 000, freight and insurance to the EU border EUR 500, duty
6%, no other charges, Belgian rate 21%.
- Customs value = 10 000 + 500 = EUR 10 500
- Duty = 10 500 x 6% = EUR 630
- VAT base = 10 500 + 630 = EUR 11 130
- Import VAT = 11 130 x 21% = EUR 2 337.30
Exam warning: the two classic errors are omitting duty and **omitting freight to the
border on one side, and adding inland transport after the border** on the other (except
where national law, as in Germany, expressly includes it).
12.3 谁欠税、何时欠税：海关债务、申报人、递延与保证金
义务人。 UCC 第 18 条界定“申报人”（declarant，即提交进口报关单的人）；第 30 条规定进口海关债务由申报人或进口商承担，明知或过失协助侵吞的人承担连带责任。实务上，“记录在册进口商”（importer of record）承担关税与进口增值税；境外供应商在欧盟不负此义务。
时间点。 纳税义务在货物进口时发生（第 74–75 条；现行第 70–71 条），与增值税申报周期无关；只要货物进入自由流通，义务即已产生。
海关端的两个工具（这里说的是海关程序，与增值税申报表无关）：
- 推迟缴纳（UCC 第 110–116 条）：在保证措施下推迟支付海关债务（如延期支付账户、延期付款）；
- 保证金（UCC 第 119–123 条）：为海关债务提供担保（现金、保函、保险），总担保可覆盖多笔报关。
增值税端的递延是成员国制度（下一节详述）：进口增值税不在海关缴纳，而在定期增值税申报表中申报，通常在同一张表里作为进项税抵扣。递延只是推迟缴纳时点，不是免税，关税仍须在进口时支付。
抵扣的实务三件套：进口报关单/海关放行单据（载明收货人或进口人及税额）、缴纳证明、以及进口环节已在申报中体现的记录。缺一不可。
考试提醒：看到“谁负责缴纳进口增值税”这类问句，先分清三个主体：申报人（declarant）、进口商（importer of record）、境外供应商；三者的责任并不相同。
12.3 Who owes, when: customs debt, declarant, deferment and guarantees
Who owes it. UCC Article 18 defines the declarant (the person lodging the import
declaration); Article 30 makes the declarant or the importer liable for the customs debt on
import, with a conditional debt for those who knowingly or negligently help to infringe. In
practice the importer of record bears both duty and import VAT. The non-EU supplier is
not liable to the EU.
When. The chargeable event occurs when the goods are imported (Articles 74-75; current
Articles 70-71). It has nothing to do with the VAT return cycle: once the goods are in free
circulation, the tax is due.
Two customs tools (these belong to customs procedure, not to the VAT return):
- Deferment of payment (UCC Articles 110-116): postponing payment of the customs debt
under an arrangement secured by a guarantee;
- Guarantees (UCC Articles 119-123): security for the customs debt (cash, bank guarantee,
insurance), including a general guarantee covering several declarations.
Deferment of import VAT is a national scheme (next section): the VAT is not paid to
customs but declared in the periodic VAT return, where it is normally deducted in the
same return. Deferral postpones payment; it is not an exemption, and duty is still paid at
import.
Three pieces of evidence support the deduction: the import declaration or customs
release document (naming the consignee or importer and the VAT due), proof of payment, and
the record showing the import in the return. All are needed.
Exam warning: when a question asks “who pays the import VAT”, separate three actors - the
declarant, the importer of record and the non-EU supplier. They carry different liabilities.
12.4 六个国家的进口增值税申报机制
欧盟层面只规定“在哪国产生、谁是纳税人、税额怎么算”，怎么申报、什么时候缴由各国规定。这是本章最容易出对比题的知识点。
| 国家 | 机制 | 法律依据 | 申报载体 | 注意 |
|---|---|---|---|---|
| BE | 常规进口商可推迟到定期申报 | ET 14000 许可（uitgestelde btw-aangifte）；税基第 37 条 WBTW | 定期增值税申报表 | 关税仍在进口时缴纳；税率 21% |
| NL | 第 23 条许可：进口增值税不向海关缴，改在定期申报 | 第 19、20、23 条 Wet OB 1968 | 定期申报表 | 税基 = 完税价格 + 关税 + 其他进口收费；不涵盖关税；税率 21% |
| FR | 自评（autoliquidation），自 2022-01-01 起强制 | 第 283-2 条 CGI 及配套申报 | 与应税交易同一张 CA3 | 税基填 A4 行，应缴税额填 I1–I6 行，进项抵扣填第 19/20 行，最终体现在第 24 行；税率 20% |
| DE | EUSt-Vergütung 一步式程序 | 第 9 条、第 10 条、第 11 条 UStG | 下一期增值税申报 | 税基 = 完税价格 + 关税 + 其他进口费用 + 欧盟边境至境内第一目的地的运输费；税率 19% |
| ES | IVA diferido（递延进口增值税） | Ley 37/1992 | Modelo 303 | 递延项在同一期申报中抵扣；税率 21%（加那利为 IGIC 7%） |
| EE | 原则上进口时缴纳 | Käibemaksuseadus | 海关收取 | 条件全部满足并经税务机关批准时，可在海关申报单上申报进口增值税（见 country note，VERIFY）；税率 24% |
德国与法国的机制最容易被问“是不是免税”：德国第 9 条 UStG 的 EUSt-Vergütung 是进口时不缴、下一期与销项一起申报；法国自评是在 CA3 上自己算自己填。两者都不改变“进口增值税是应税行为”的法律性质。
考试提醒：跨境电商题若同时给出六国选项，答案通常不是“在哪国进口就在哪国申报”，而是看进口商是否有递延许可：有许可 → 定期申报；无许可 → 海关当场收取。
12.4 How the six Member States declare import VAT
EU law fixes where the tax arises, who is liable and how it is computed. **How it is declared
and when it is paid** is national. This is the most testable comparison in the chapter.
| Country | Mechanism | Legal basis | Filed on | Watch out |
|---|---|---|---|---|
| BE | Regular importers may postpone to the periodic return | ET 14000 permit; base in Article 37 WBTW | Periodic VAT return | Duty is still paid at import; rate 21% |
| NL | Article 23 permit: import VAT is not paid to customs but declared in the return | Articles 19, 20 and 23 Wet OB 1968 | Periodic return | Base = customs value + duties + other import levies; duty is not covered; rate 21% |
| FR | Autoliquidation, mandatory since 1 January 2022 | Article 283-2 CGI and the return instructions | The same CA3 as the taxable supplies | Base on line A4, tax due on lines I1-I6, deducted on lines 19/20 and reported on line 24; rate 20% |
| DE | EUSt-Verguetung, the one-step procedure | Sections 9, 10 and 11 UStG | The following VAT return | Base = customs value + duty + other import charges + transport from the EU border to the first destination in Germany; rate 19% |
| ES | IVA diferido | Ley 37/1992 | Modelo 303 | The deferred amount is deducted in the same filing; rate 21% (IGIC 7% in the Canary Islands) |
| EE | Paid at import in principle | Kaibemaksuseadus | Collected by customs | With all conditions met and the tax authority's approval, import VAT may be declared on the customs declaration (see the country note - VERIFY); rate 24% |
The German and French schemes are most often mis-read as exemptions. German Section 9 UStG
means “not paid at import, declared with the output tax next period”; the French autoliquidation
means “self-assessed on the CA3”. Neither changes the fact that import VAT is a taxable event.
Exam warning: in a cross-border e-commerce question with six country options the answer
usually turns on whether the importer holds a deferral permit: with a permit the amount goes
on the periodic return; without one customs collects it on the spot.
12.5 2026 海关改革叠加，与保税仓、呼叫库存
2026 年 7 月 1 日：低价值包裹的 €150 关税豁免被取消（理事会条例 (EU) 2026/382）。对不超过 €150 的货件，临时适用每个商品类别 €3 的统一定额关税（“per different category of item in the consignment”），该临时措施持续到 2028 年 7 月 1 日。要点：这项关税会进入增值税税基，所以同一批货物的进口增值税在 2026 年 7 月 1 日之后会上升。
2026 年 11 月 1 日：每份报关单每一行项目收取 €2 海关手续费（荷兰海关的表述是“€ 2 per product category”，即每个商品类别 2 欧元）。该费用是海关服务费，通常不视为“进口时应付的税费”，因而一般不进入增值税税基（VERIFY：各国税务机关对该费用是否计入税基的处理）。
2026 年 7 月 1 日：条例 (EU) 2026/1455 对满足欧盟非优惠原产地规则的美国原产货物适用较低的关税税率（据荷兰海关 Douane NL）。
仓库与呼叫库存。 货物进入欧盟后置于保税仓等暂停程序，进口增值税尚未产生（第 74–75 条）。呼叫库存（call-off stock，第 17a 条）下，把货物运到另一成员国的不视为对价供应，供货在货物实际被客户提走时发生；提货地所在成员国按当地规则征税（通常是受方反征或按目的国税率计征）。第 17 条则规定把业务资产转移（转运）到另一成员国视为对价供应。
考试提醒：2026 年的三项变化叠加后，最容易考的是“同一批 €120 的货、两个商品类别，进口增值税是多少”——税基里必须加上 €3 × 2 = €6 的定额关税。
12.5 The 2026 customs overlay, warehouses and call-off stock
1 July 2026: the EUR 150 customs duty exemption for low-value consignments is
abolished (Council Regulation (EU) 2026/382). For consignments not exceeding EUR 150 a
temporary flat duty of EUR 3 per item type (per different category of item in the
consignment) applies until 1 July 2028. The key point: **that duty increases the VAT
base**, so import VAT on the same goods rises from that date.
1 November 2026: a EUR 2 customs handling fee per declaration line item is charged
(the Dutch customs administration words it as “EUR 2 per product category”). It is a fee for
the customs service and is therefore normally not treated as a “tax or charge due at import”
for the base (VERIFY: the national treatment of the fee).
1 July 2026: Regulation (EU) 2026/1455 applies reduced duty rates to goods of US
origin that satisfy the EU non-preferential origin rules (per Douane NL).
Warehouses and call-off stock. Goods placed under a customs warehouse or another
suspensive arrangement have not yet triggered import VAT (Articles 74-75). Under **call-off
stock (Article 17a) the transfer of goods to another Member State is not** a supply for
consideration: the supply happens when the customer takes the goods, and the Member State of
taking delivery taxes it (normally by reverse charge at the customer, or at the rate of the
destination). Article 17 provides the opposite rule for a simple transfer of business assets
to another Member State: that is a supply for consideration.
Exam warning: the most likely question after the 2026 overlay is “a EUR 120 consignment with
two item types - what is the import VAT?“ The base must include the flat duty of
EUR 3 x 2 = EUR 6.
12.6 完整计算链、六个陷阱与答题清单
一条链，四步。 任何进口计算题都按同一顺序做：
| 步骤 | 内容 | 例（比利时，税率 21%） |
|---|---|---|
| 1 | 完税价格 = 发票价 + 运至欧盟边境的运输与保险费 + 应计价的加成 | 30 000 + 1 200 + 500 = 31 700 |
| 2 | 关税 = 完税价格 × 税率 | 31 700 × 4% = 1 268 |
| 3 | 增值税税基 = 完税价格 + 关税 + 其他进口税费 | 31 700 + 1 268 = 32 968 |
| 4 | 进口增值税 = 税基 × 进口国税率 | 32 968 × 21% = 6 923.28 |
| 5 | 税务处理 | 作为进口环节的税在增值税申报中可抵扣（第 167 条第 1 款、第 168 条第 1 款 (e) 项） |
第 5 步最容易被忽略：进口增值税不是成本，而是可抵扣的进项税。例：当期销项税 10 000 × 21% = 2 100，进口增值税 6 923.28 可抵扣，则本期应缴为负数 4 823.28 欧元，走退税或留抵。
六个高频陷阱：① 忘记把关税计入税基；② 把入境后的内陆运费算进完税价格（德国例外）；③ 认为进口增值税不能抵扣；④ 把“递延缴纳”当成“免税”；⑤ 以为 2026 年 7 月 1 日取消 €150 门槛后低值包裹不再有进口增值税（取消的是关税豁免）；⑥ 忘记 2026 年 7 月 1 日起每商品类别 €3 的定额关税会抬高税基。
答题清单：① 完税价格怎么算出来的？② 关税税率与金额？③ 税基含哪三块？④ 进口国税率？⑤ 谁是纳税人、什么时候缴、在哪张表上申报？⑥ 这笔进口增值税能否抵扣、需要什么单证？
考试提醒：把这六问写成一个结构化短答，阅卷人就能逐项给分；只写一个最终金额通常只能得到计算分。
12.6 The full calculation chain, six traps and the answer checklist
One chain, five steps. Every import calculation is done in the same order:
| Step | Content | Example (Belgium, rate 21%) |
|---|---|---|
| 1 | Customs value = invoice price + transport and insurance to the EU border + additions | 30 000 + 1 200 + 500 = 31 700 |
| 2 | Duty = customs value x duty rate | 31 700 x 4% = 1 268 |
| 3 | VAT base = customs value + duty + other import charges | 31 700 + 1 268 = 32 968 |
| 4 | Import VAT = base x rate of the Member State of importation | 32 968 x 21% = EUR 6 923.28 |
| 5 | Tax treatment | Deductible as tax on importation in the VAT return (Articles 167(1), 168(1)(e)) |
Step 5 is the one most often dropped: import VAT is not a cost, it is **deductible input
VAT**. Example: output VAT of 10 000 x 21% = 2 100 and deductible import VAT of 6 923.28
leave a negative position of EUR 4 823.28, i.e. a refund or a carry-forward.
Six traps: (1) duty left out of the base; (2) inland transport after the border added to
the customs value (Germany excepted); (3) believing import VAT cannot be deducted; (4)
reading deferral as exemption; (5) believing that abolishing the EUR 150 threshold on 1 July
2026 removed import VAT from low-value consignments (what disappeared was the **duty
exemption**); (6) forgetting that the flat EUR 3 duty per item type from 1 July 2026 lifts the
VAT base.
Answer checklist: (1) how was the customs value built? (2) duty rate and amount?
(3) which three blocks make up the base? (4) rate of the importing Member State? (5) who is
liable, when is it paid, on which return is it declared? (6) is the import VAT deductible and
on what evidence?
Exam warning: writing these six questions as a structured short answer earns mark after mark;
a bare final amount usually earns calculation marks only.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 进口增值税 | import VAT | TVA à l'importation | btw bij invoer | Einfuhrumsatzsteuer | IVA a la importación | importimaksud |
| 关税完税价格 | customs value | valeur en douane | douanewaarde | Zollwert | valor en aduana | tolliväärtus |
| 进口报关单 | import declaration | déclaration d'importation | invoerdeclaratie | Einfuhranmeldung | declaración de importación | importdeklaratsioon |
| 申报人（报关人） | declarant | déclarant | declarant | Anmelder | declarante | deklarant |
| 记录在册进口商 | importer of record | importateur | importeur | Importeur | importador | importija |
| 海关债务 | customs debt | dette douanière | douaneschuld | Zollschuld | deuda aduanera | tollivõlg |
| 推迟缴纳（海关债务） | deferment of payment | paiement différé | uitstel van betaling | Zahlungsaufschub | pago diferido | edasip maksmine |
| 保证金 | guarantee | garantie | zekerheid | Sicherheit | garantía | tagatis |
| 海关仓库（保税仓） | customs warehouse | entrepôt douanier | douanewarehouse | Zollager | almacén aduanero | tollilaager |
| 呼叫库存 | call-off stock | stock d'appel | call-offvoorraad | Call-off-Bestand | existencias de reposición | laostik |
| 边境税（历史制度） | frontier tax | taxe de frontière | grensbelasting | Grenzsteuer | impuesto fronterizo | piirmaks |
| 进口增值税递延（推迟会计） | postponed VAT accounting | comptabilité TVA différée | uitgestelde btw-boekhouding | aufgeschobene Umsatzsteuer | contabilidad diferida de IVA | edasip maksustamine |
| 关税 | customs duty | droits de douane | invoerrechten | Zoll | aranceles | toll |
公式 / Formulas
customs_value + duty_amount + other_taxes
进口增值税税基 = 完税价格 + 关税 + 进口时应付的其他税费
import VAT base = customs value + duty + other import taxes and charges
20 000 + 1 200 + 0 = 21 200 欧元base * rate
进口增值税 = 税基 × 进口国增值税税率
import VAT = base x rate of the importing Member State
21 200 × 21% = 4 452.00 欧元（比利时）invoice_price + freight_insurance_to_border + additions
完税价格 = 发票价 + 运至欧盟边境的运输与保险费 + 应计价的加成（协助费、特许权使用费等）
customs value = invoice price + transport and insurance to the EU border + additions
30 000 + 1 200 + 500 = 31 700 欧元customs_value + duty_amount + import_vat
到岸成本 = 完税价格 + 关税 + 进口增值税 + 其他费用
landed cost = customs value + duty + import VAT + other costs
31 700 + 1 268 + 6 923.28 = 39 891.28 欧元import_vat
可抵扣进项税 = 进口环节已缴纳（或已申报）的进口增值税
deductible input VAT = import VAT paid or declared on importation
进口增值税 4 452.00 欧元 → 本期进项税 4 452.00 欧元3 * item_types
2026 年低值货件临时定额关税 = 3 欧元 × 商品类别数（不超过 €150 的货件，至 2028 年 7 月 1 日）
2026 flat duty on low-value consignments = EUR 3 x number of item types
120 欧元货件、2 个商品类别 → 3 × 2 = 6 欧元关税
高频陷阱 / Pitfalls
- 进口增值税税基漏掉了关税。税基 = 完税价格 + 关税 + 其他进口税费（第 76–77 条）。
Leaving duty out of the import VAT base. The base is customs value plus duty plus other import charges (Articles 76-77). - 把入境后的内陆运费算进完税价格。完税价格只加运至欧盟边境的运输与保险费；德国第 11 条第 1 款、第 3 款 UStG 是例外，它把边境到境内第一目的地的运费计入增值税税基。
Adding inland transport after the border to the customs value. Only transport to the EU border enters the customs value; German Section 11(1) and (3) UStG expressly adds border-to-destination transport to the VAT base. - 认为进口增值税不能抵扣。它是进口环节的税，可作为进项税抵扣（第 167 条第 1 款、第 168 条第 1 款 (e) 项），但必须持有进口单证并用于应税活动。
Believing import VAT is not deductible. It is tax on importation and is deductible (Articles 167(1), 168(1)(e)), provided the import document is held and the goods are used for taxable activities. - 把“推迟缴纳”当成“免税”。ET 14000 许可、荷兰第 23 条许可、德国第 9 条 UStG 的 EUSt-Vergütung 都只是把缴纳时点移到定期申报；关税仍在进口时缴纳。
Reading deferral as exemption. The ET 14000 permit, the Dutch Article 23 permit and the German Section 9 UStG procedure only move the payment date; duty is still paid at import. - 以为 2026 年 7 月 1 日取消 €150 门槛后低值包裹不用交增值税。取消的是关税豁免，进口增值税照常产生（低于 €150 的进口只是简化征收）。
Thinking that abolishing the EUR 150 threshold on 1 July 2026 removed import VAT from low-value consignments. What went was the duty exemption; import VAT is still due (collection below EUR 150 is merely simplified). - 忘记 2026 年 7 月 1 日起每商品类别 €3 的临时定额关税会抬高增值税税基。
Forgetting that the temporary flat duty of EUR 3 per item type from 1 July 2026 lifts the VAT base. - 把“进口商”和“申报人”混为一谈，并以为境外供应商在欧盟要缴进口增值税。海关债务由申报人或进口商承担（UCC 第 18 条、第 30 条），境外供应商不负此义务。
Confusing importer and declarant, and assuming the non-EU supplier owes EU import VAT. The customs debt falls on the declarant or the importer (UCC Articles 18 and 30); the non-EU supplier does not. - 认为呼叫库存（call-off stock）第 17a 条下货物一运走就产生进口增值税。进口增值税在货物离开暂停程序、进入自由流通时才产生，呼叫库存本身不是对价供应。
Thinking that call-off stock (Article 17a) triggers import VAT as soon as the goods move. The tax follows free circulation; the call-off transfer itself is not a supply for consideration.
各国要点 / Country notes
BE
进口增值税税基 = 完税价格 + 关税 + 其他进口税费（第 37 条 WBTW）。**ET 14000 许可**（uitgestelde btw-aangifte）允许经常进口商把进口增值税推迟到**定期增值税申报**中申报，并在同一张申报表里作为进项税抵扣；关税仍在进口时向海关缴纳。税率 21%。比利时过去在欧盟边境征收所谓“边境税”（taxe de frontière / grensbelasting），现已改为在定期申报中申报；本题库以 **1 January 2022** 作为该变化的切换点（VERIFY：该日期与法律依据请以 FOD Financiën 的官方说明为准）。申报期限：按月者每月 20 日前，按季者（营业额 ≤ 250 万欧元）每季 25 日前。
Base = customs value + duty + other import charges (Article 37 WBTW). The **ET 14000 permit** lets a regular importer postpone import VAT to the **periodic VAT return**, where it is normally deducted in the same filing; duty is still paid to customs at import. Rate 21%. Belgium used to collect import VAT at the EU frontier (taxe de frontiere / grensbelasting) and now declares it in the periodic return; this course uses **1 January 2022** as the switch-over date (VERIFY: confirm the date and the legal basis against FOD Finances' official guidance). Filing deadlines: monthly by the 20th, quarterly by the 25th (quarterly allowed up to EUR 2.5 million turnover).
NL
进口增值税的规则在第 19 条 Wet OB 1968；**税基 = 完税价格 + 进口关税 + 其他进口收费（第 20 条 Wet OB）**。**第 23 条许可**（artikel 23-vergunning，即 postponed VAT accounting）使进口增值税**不向海关缴纳**，改为在**定期申报**中申报与抵扣；该许可**不涵盖关税**，关税仍在进口时缴纳。税率 21%（9% 是食品、图书、药品等减低税率，不影响进口增值税的一般税率）。荷兰海关把自 2026 年 11 月 1 日起的手续费表述为“€ 2 per product category”（每个商品类别 2 欧元）。荷兰申报：季度申报 + 年度申报（1 月 1 日至 12 月 31 日，4 月 1 日前提交），非设立纳税人另有月度申报。
Import VAT rules sit in Article 19 Wet OB 1968; the **base = customs value + import duties + other import levies (Article 20 Wet OB)**. The **Article 23 permit** (postponed VAT accounting) means import VAT is **not paid to customs** but declared and deducted in the **periodic return**; the permit **does not cover customs duty**, which is still paid at import. Rate 21% (the 9% reduced rate for food, books and medicines does not touch the general import VAT rate). Dutch customs word the handling fee from 1 November 2026 as “EUR 2 per product category”. NL filing: quarterly return plus an annual return (January-December, due 1 April), and monthly returns for non-established taxable persons.
FR
**进口增值税自评（autoliquidation de la TVA à l'importation）自 2022 年 1 月 1 日起为强制**（第 283-2 条 CGI 及配套申报说明）：进口商在**与应税交易同一张 CA3** 上申报——税基填 **A4 行**，应缴税额填 **I1–I6 行**，作为进项税在**第 19/20 行**抵扣，最终体现在**第 24 行**的应缴税额中。增值税不向海关缴纳。税率 20%（餐饮 10%、外带 5.5%）。法国不征收关税（欧盟共同关税），因此法国的“关税”在实务中为 0，但其他进口税费仍计入税基。
**Autoliquidation de la TVA a l'importation has been mandatory since 1 January 2022** (Article 283-2 CGI and the return instructions): the importer declares on the **same CA3** as its taxable supplies - base on **line A4**, tax due on **lines I1-I6**, deducted as input tax on **lines 19/20** and reflected in the tax due on **line 24**. No VAT is paid to customs. Rate 20% (10% restaurant, 5.5% take-away). France applies no customs duty (EU common tariff), so the duty block is zero in practice, but other import charges still enter the base.
DE
**第 9 条 UStG 的 EUSt-Vergütung 一步式程序**：进口时不向海关缴纳进口增值税，而是在**下一期增值税申报**中与销项税一并申报；配套的第 10 条 UStG。**税基**（第 11 条第 1 款、第 3 款 UStG）= 完税价格（Zollwert）+ 关税 + 其他进口费用 + **从欧盟边境到德国境内第一目的地的运输费**。税率 19%，减低税率 7%。德国申报：年度增值税申报（UStVA）+ 月度或季度预缴（Vorauszahlungen）。
**Section 9 UStG (EUSt-Verguetung) is the one-step procedure**: no import VAT is paid to customs at import; it is declared in the **following VAT return** together with the output tax, supported by Section 10 UStG. The **base** (Section 11(1) and (3) UStG) = customs value (Zollwert) + duty + other import charges + **transport from the EU border to the first destination inside Germany**. Rate 19%, reduced rate 7%. German filing: annual VAT return (UStVA) plus monthly or quarterly prepayments (Vorauszahlungen).
ES
**IVA diferido（递延进口增值税）**：经常进口商把进口增值税在 **Modelo 303** 上作为递延项申报，并在同一期申报中作为进项税抵扣。税率 21%；**加那利群岛适用 IGIC 7%**（不是 IVA），**休达与梅利利亚不征 IVA**。欧盟内交易另需 **Modelo 349** 申报，营业额大的企业还提交 **Modelo 390**。Modelo 303 按月提交：一般次月 20 日前，1、4、7、10 月为 30 日前。
**IVA diferido**: regular importers declare the import VAT as a deferred item on **Modelo 303** and deduct it in the same filing. Rate 21%; the **Canary Islands apply IGIC 7%** (not IVA), and **Ceuta and Melilla levy no IVA**. Intra-EU transactions are reported on **Modelo 349**, and large taxpayers also file **Modelo 390**. Modelo 303 is monthly: generally by the 20th of the following month, by the 30th in months 1, 4, 7 and 10.
EE
爱沙尼亚的进口增值税原则上**在进口时由海关收取**（24% 标准税率，13% 住宿，9% 图书报刊药品）。爱沙尼亚税务局（EMTA）另规定：在**全部条件满足并经税务机关确认**时，可以在海关申报单（kaubedeklaratsioon，KMD）上申报进口增值税，即一种**有条件的**递延机制，而非对所有进口商开放的普遍递延制度（VERIFY：具体条件、适用范围与是否等同于其他成员国的推迟会计制度）。爱沙尼亚申报按月，于次月 20 日前提交。
Import VAT is in principle **collected by customs at import** (24% standard, 13% accommodation, 9% books, periodicals and medicines). The Estonian Tax Administration (EMTA) also provides that, where **all conditions are met and the tax authority has confirmed it**, the import VAT may be **declared on the customs declaration (kaubedeklaratsioon, KMD)** - a **conditional** deferral mechanism rather than a general postponed-VAT-accounting scheme open to every importer (VERIFY: the detailed conditions, scope and whether it is equivalent to the deferral regimes of other Member States). Estonian returns are monthly, due by the 20th of the following month.
本章测验 / Chapter quiz — 20 multiple-choice questions
全部为四选一的选择题：选定后点「提交答案」立即判分并显示解析，答错自动进入错题本（保存在本机浏览器）。Every question is a four-option multiple choice: pick one, press Check for instant grading and the worked solution; wrong answers go to the wrong-answer book.
一批货物进口到比利时：关税完税价格 20 000.00 欧元，关税税率 6%，无其他进口税费。进口增值税的税基与税额各是多少？A consignment is imported into Belgium: customs value EUR 20 000.00, duty rate 6%, no other import charges. What are the import VAT base and the import VAT?
某进口商自美国购入设备：发票价 15 000.00 欧元，运至欧盟边境的运输与保险费 800.00 欧元，关税税率 5%，无其他税费，进口国增值税税率 21%。进口增值税是多少？An importer buys equipment from the United States: invoice EUR 15 000.00, transport and insurance to the EU border EUR 800.00, duty rate 5%, no other charges, VAT rate 21% in the Member State of import. What is the import VAT?
货物进口到德国：完税价格（Zollwert）18 000.00 欧元，关税 6%，其他进口费用 0，从欧盟边境运至德国境内第一目的地的运费 600.00 欧元。德国进口增值税的税基与税额是多少？Goods are imported into Germany: customs value (Zollwert) EUR 18 000.00, duty 6%, no other import charges, transport from the EU border to the first destination inside Germany EUR 600.00. What are the German import VAT base and tax?
荷兰的经常进口商持有第 23 条 Wet OB 许可。某批货物完税价格 12 000.00 欧元，关税 5%，其他进口收费 0。进口增值税是多少，税款付给谁？A regular Dutch importer holds the Article 23 Wet OB permit. Customs value EUR 12 000.00, duty 5%, no other import levies. What is the import VAT, and who receives it?
法国进口商自评进口增值税：税基 9 500.00 欧元，法国标准税率 20%。应缴进口增值税是多少，在 CA3 的哪一行填列税额？A French importer self-assesses import VAT: base EUR 9 500.00, French standard rate 20%. What is the import VAT due, and on which line of the CA3 is the tax entered?
西班牙公司使用 IVA diferido：进口增值税税基 22 000.00 欧元，西班牙标准税率 21%。递延的进口增值税是多少，在哪张表上体现？A Spanish company uses IVA diferido: import VAT base EUR 22 000.00, Spanish standard rate 21%. What is the deferred import VAT, and on which return does it appear?
货物进口到爱沙尼亚：完税价格 6 000.00 欧元，关税 5%，其他进口税费 0。爱沙尼亚进口增值税是多少？Goods are imported into Estonia: customs value EUR 6 000.00, duty 5%, no other import charges. What is the Estonian import VAT?
自 2026 年 7 月 1 日起，一批价值 150.00 欧元的货件含两个商品类别进口荷兰。临时定额关税为每商品类别 3 欧元。荷兰进口增值税的税基与税额是多少？From 1 July 2026 a consignment worth EUR 150.00 with two item types is imported into the Netherlands. The temporary flat duty is EUR 3 per item type. What are the Dutch import VAT base and tax?
一批完税价格 10 000.00 欧元的货物进口比利时，关税税率为 0（因优惠协定免征），其他进口税费 0。进口增值税是多少？Goods with a customs value of EUR 10 000.00 are imported into Belgium at a 0% duty rate (preferential agreement), no other import charges. What is the import VAT?
某比利时公司当期销项税 10 000.00 欧元（不含税销售额 10 000 × 21%），本月进口一批货物产生进口增值税 4 452.00 欧元并已取得进口单据。本期应缴增值税是多少？A Belgian company has output VAT of EUR 10 000.00 for the period (net sales EUR 10 000 at 21%) and import VAT of EUR 4 452.00 on goods imported this month, with the import document held. What is the VAT due for the period?
一家美国公司把货物卖给荷兰进口商，货物从鹿特丹入境并已向海关提交进口报关单。在这笔进口中，谁是进口增值税的纳税义务人？A US company sells goods to a Dutch importer; the goods enter at Rotterdam and an import declaration has been lodged with customs. Who is liable for the import VAT on this import?
关于进口增值税的可抵扣性，下列哪一项是正确的？Which statement about deductibility of import VAT is correct?
货物进入欧盟后立即置于保税仓，三个月后才提货运往德国并投入商业使用。这批货物的进口增值税在哪个成员国、何时产生？Goods enter the EU and are immediately placed in a customs warehouse; three months later they are taken out and delivered to a commercial user in Germany. In which Member State and at what moment does the import VAT arise?
下列哪一项**不**是进口增值税税基的组成部分？Which of the following is **not** part of the import VAT base?
荷兰进口商把一批纺织品运入欧盟保税仓，随后按 call-off stock 安排陆续交付给德国的零售客户。关于进口增值税与供应，正确说法是什么？A Dutch importer brings textiles into an EU customs warehouse and then delivers them progressively to retail customers in Germany under a call-off stock arrangement. What is correct about the import VAT and the supply?
完整计算链：发票价 30 000.00 欧元，买方提供的包装辅助费 500.00 欧元（计入成交价格加成），运至欧盟边境的运输与保险费 1 200.00 欧元，关税税率 4%，无其他进口税费，比利时税率 21%。进口增值税是多少？Full chain: invoice price EUR 30 000.00, buyer-supplied packing assist EUR 500.00 (an addition to the transaction value), transport and insurance to the EU border EUR 1 200.00, duty rate 4%, no other import charges, Belgian rate 21%. What is the import VAT?
同一批货物在荷兰与德国进口，完税价格 18 000.00 欧元、关税 6%（1 080.00 欧元）、从欧盟边境到境内第一目的地的运费 600.00 欧元。荷兰与德国的增值税税基分别是多少？The same consignment is imported in the Netherlands and in Germany: customs value EUR 18 000.00, duty 6% (EUR 1 080.00), transport from the EU border to the first destination inside the territory EUR 600.00. What are the VAT bases in the Netherlands and in Germany?
关于“推迟缴纳进口增值税”与“免征进口增值税”，下列说法正确的是？Which statement correctly describes postponing import VAT versus exempting it?
自 2026 年 11 月 1 日起，价值 120.00 欧元、含 3 个商品类别的货件进口荷兰：报关单有 3 行项目，每行收取 2 欧元海关手续费。荷兰进口增值税的税基是多少？From 1 November 2026 a consignment worth EUR 120.00 with three item types is imported into the Netherlands; the declaration has three line items, each attracting a EUR 2 customs handling fee. What is the Dutch import VAT base?
2026 年 7 月 1 日起 €150 关税豁免被取消。以下说法正确的是？The EUR 150 customs duty exemption is abolished from 1 July 2026. Which statement is correct?